UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR
In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed
ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021
Section 143(3)Section 153A
reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each
assessment year referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of\nmind to the draft